Anne-Marie Geourjon

Fondation Pour Les Etudes Et Recherches Sur Le Développement International | FERDI

Taxing aid was often discussed, but never implemented. This issue has now returned to the fore. First, many developing countries reform their tax system becoming more “reasonable” and eliminating one of the main justifications for aid-related tax exemptions. Second, the International Conference on Financing for Development held in Addis Ababa in Au...

Does Commitment to Trade Integration Yield Tangible Results ? Principles and Application to the WAEMU of a State Commitment Index The monitoring of regional integration in Africa is often based on indices combining indicators with heterogeneous perimeters and objectives, to the detriment of their overall coherence. For example, the African Regional...

Modern customs administrations aim to both facilitate legal trade and combat fraud. To meet this dual objective, many customs administrations in developing countries must give risk management a highly prominent role. In this context of modernization, this article first provides stylized facts on the performance of the customs controls carried out a...

Customs administrations in developing countries increasingly use risk-based techniques relying on data mining and statistical scoring. By demonstrating the value of using data analysis techniques to orient frontline controls so as to facilitate legal trade and combat fraud more effectively, these projects have helped promote a cultural change in th...

Depuis deux décennies, la TVA a permis dans la plupart des pays africains de relever le défi de la baissedes droits de douane. Or, en Afrique moins qu’ailleurs, elle remplit les conditions permettant d’affi rmerqu’elle est uniquement supportée par le consommateur fi nal et sans effet sur les décisions des producteurslocaux. Cette situation crée des...

Pour limiter les contrôles intrusifs, les administrations douanières les plus modernes s'appuient sur l'analyse du risque, seul moyen efficace, compte tenu de l'accroissement du volume des opérations commerciales, pour faciliter les échanges et sécuriser leurs opérations. Les douanes des pays en développement (PED) ont jusque-là tardé à s'engager d...

Risk Management in Customs: Initial Lessons from Experiences in Some African Countries For several years, the most modern customs administrations rely on risk analysis structural approaches for reducing intrusive inspections, satisfying private operators and securing their operations. In developing countries, customs administrations have been slow...

In many developing countries, Pre-Shipment Inspection (PSI) programmes have been implemented to fight against corruption within customs administrations. This involves delegating the inspection of imports to private PSI firms operating in the exporting countries. The programmes are particularly costly since these firms generally charge between 0.5 %...

Preshipment inspection programs are implemented in many developing countries to fight customs corruption. They consist in delegating the inspection of imports to a private firm that operates in the exporting country. To study those PSI programs, we develop a hierarchical agency model where the government authority can rely on two supervisors, namel...

Dans de nombreux pays en voie de développement, des Programmes de Vérification des Importations (PVI) ont été instaurés pour combattre la corruption des administrations douanières. Ils consistent à déléguer l'inspection des importations à une entreprise privée qui opère dans les pays exportateurs. De tels programmes s'avèrent particulièrement coûte...

Customs authorities in developing countries are often reluctant to forget systematic inspections for fear of risking revenue loss. Such physical inspections however, impede rather than facilitate trade. Control selectivity is therefore a key issue in customs administration reform. This paper shows how a sophisticated risk management method can faci...

Systematic physical inspections by customs administration are one of the most important impediment to trade facilitation in developing countries. Control selectivity is therefore considered as a key issue in customs administration reforms. Often, authorities are however reluctant to promote this selectivity for fear of risking revenue loss. This pa...

A partir d'une analyse des réformes commerciales et fiscales déjà appliquées par le Vietnan de 1987 à 1995 dans le cadre du passage d'une économie administrée à une économie protégée, il s'agit d'évaluer les obstacles à la politique d'ouverture à l'extérieur. Cette politique devrait susciter de fortes résistances de divers groupes de pression et no...